2022 South Dakota Codified Laws
Title 10 - Taxation
Chapter 04 - Property Subject To Taxation
Section 10-4-24.12 - Percentage of paraplegic's tax reduction for single-member household.

10-4-24.12. Percentage of paraplegic's tax reduction for single-member household.

The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule:

If household incomebut notThe tax due reduction
is more than:more thanon current levy is:
$ 0$14,000100%
14,00115,000 75%
15,00117,000 50%
17,00118,000 25%
over 18,000 0%

Source: SL 1979, ch 62, §3; SL 2015, ch 64, §1; SL 2022, ch 25, §2.

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